-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, BaPjvOuby7JFUYHS/uPNvwGIOeUK6m5Yeb0MC+g3fYhliesNbclv2HUPi88wGMvk R5kXfqTlFapcwWDYubtcVg== 0001041062-09-000338.txt : 20091229 0001041062-09-000338.hdr.sgml : 20091229 20091229111538 ACCESSION NUMBER: 0001041062-09-000338 CONFORMED SUBMISSION TYPE: NSAR-B PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20091031 FILED AS OF DATE: 20091229 DATE AS OF CHANGE: 20091229 EFFECTIVENESS DATE: 20091229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Global X Funds CENTRAL INDEX KEY: 0001432353 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: NSAR-B SEC ACT: 1940 Act SEC FILE NUMBER: 811-22209 FILM NUMBER: 091263087 BUSINESS ADDRESS: STREET 1: Dechert LLP STREET 2: 1775 I Street NW CITY: Washington STATE: DC ZIP: 20549 MAIL ADDRESS: STREET 1: Dechert LLP STREET 2: 1775 I Street NW CITY: Washington STATE: DC ZIP: 20549 0001432353 S000023259 Global X FTSE Nordic 30 ETF C000068030 Global X FTSE Nordic 30 ETF 0001432353 S000023260 Fund XYZ C000068031 Fund XYZ 0001432353 S000024772 Global X FTSE Argentina 20 ETF C000073663 Global X FTSE Argentina 20 ETF 0001432353 S000024773 Global X/InterBolsa FTSE Colombia 20 ETF C000073664 Global X/InterBolsa FTSE Colombia 20 ETF 0001432353 S000024774 Global X FTSE Egypt 30 ETF C000073665 Global X FTSE Egypt 30 ETF 0001432353 S000024775 Global X FTSE Peru 20 ETF C000073666 Global X FTSE Peru 20 ETF 0001432353 S000024776 Global X FTSE Philippines 30 ETF C000073667 Global X FTSE Philippines 30 ETF 0001432353 S000026979 Global X China Consumer ETF C000081214 Global X China Consumer ETF 0001432353 S000026980 Global X Norway [ ] ETF C000081215 Global X Norway [ ] ETF 0001432353 S000026981 Global X Pakistan [ ] ETF C000081216 Global X Pakistan [ ] ETF 0001432353 S000026982 Global X Poland [ ] ETF C000081217 Global X Poland [ ] ETF 0001432353 S000026983 Global X United Arab Emirates [ ] ETF C000081218 Global X United Arab Emirates [ ] ETF 0001432353 S000026984 Global X China Energy ETF C000081219 Global X China Energy ETF 0001432353 S000026985 Global X China Financials ETF C000081220 Global X China Financials ETF 0001432353 S000026986 Global X China Industrials ETF C000081221 Global X China Industrials ETF 0001432353 S000026987 Global X China Materials ETF C000081222 Global X China Materials ETF 0001432353 S000026988 Global X China Technology ETF C000081223 Global X China Technology ETF 0001432353 S000026989 Global X Denmark [ ] ETF C000081224 Global X Denmark [ ] ETF 0001432353 S000026990 Global X Emerging Africa [ ] ETF C000081225 Global X Emerging Africa [ ] ETF 0001432353 S000026991 Global X Finland [ ] ETF C000081226 Global X Finland [ ] ETF NSAR-B 1 answer.fil PAGE 1 000 B000000 10/31/2009 000 C000000 0001432353 000 D000000 N 000 E000000 NF 000 F000000 Y 000 G000000 N 000 H000000 N 000 I000000 6.1 000 J000000 A 001 A000000 GLOBAL X FUNDS 001 B000000 811-22209 001 C000000 2126765525 002 A000000 220 FIFTH AVENUE, 20TH FLOOR 002 B000000 NEW YORK 002 C000000 NY 002 D010000 10001 003 000000 N 004 000000 N 005 000000 N 006 000000 N 007 A000000 Y 007 B000000 2 007 C010100 1 007 C020100 GLOBAL X/INTERBOLSA FTSE COLOMBIA 20 ETF 007 C030100 N 007 C010200 2 007 C020200 Global X FTSE Nordic 30 ETF 007 C030200 N 008 A00AA01 GLOBAL X MANAGEMENT COMPANY LLC 008 B00AA01 A 008 C00AA01 801-69093 008 D01AA01 NEW YORK 008 D02AA01 NY 008 D03AA01 10001 010 A00AA01 SEI INVESTMENTS GLOBAL FUNDS SVCS (SUB-ADMIN) 010 B00AA01 801-24593 010 C01AA01 OAKS 010 C02AA01 PA 010 C03AA01 19456 010 C04AA01 1658 011 A00AA01 SEI INVESTMENTS DISTRIBUTION CO. 011 B00AA01 8-27897 011 C01AA01 OAKS 011 C02AA01 PA 011 C03AA01 19456 011 C04AA01 1658 012 A00AA01 BROWN BROTHERS HARRIMAN & CO. 012 B00AA01 84-06072 012 C01AA01 BOSTON 012 C02AA01 MA 012 C03AA01 02109 PAGE 2 013 A00AA01 SANVILLE & COMPANY 013 B01AA01 ABINGTON 013 B02AA01 PA 013 B03AA01 19001 014 A00AA01 SEI INVESTMENTS DISTRIBUTION CO. 014 B00AA01 8-24593 015 A00AA01 BROWN BROTHERS HARRIMAN & CO. 015 B00AA01 C 015 C01AA01 BOSTON 015 C02AA01 MA 015 C03AA01 02109 015 E01AA01 X 018 00AA00 Y 019 A00AA00 Y 019 B00AA00 2 019 C00AA00 GLOBALXFUN 020 A000001 INTERBOLSA 020 C000001 3 020 A000002 CITIGROUP 020 B000002 52-1568099 020 C000002 1 020 A000003 VALORES BANCOLUMBIA 020 C000003 1 020 A000004 GLOBAL SECURITIES SA 020 C000004 0 021 000000 5 022 A000001 BROWN BROTHERS HARRIMAN & CO 022 C000001 1939 022 D000001 1730 022 A000002 INTERBOLSA 022 C000002 525 022 D000002 0 022 A000003 CITIGROUP 022 B000003 52-1568099 022 C000003 309 022 D000003 0 022 A000004 VALORES BANCOLUMBIA 022 C000004 287 022 D000004 0 023 C000000 3060 023 D000000 1730 024 000100 Y 024 000200 Y 025 A000101 BROWN BROTHERS HARRIMAN & CO 025 C000101 D 025 D000101 202 025 A000102 INTERBOLSA 025 C000102 E 025 D000102 67 025 A000201 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100 074 P000100 3 074 Q000100 0 PAGE 11 074 R010100 0 074 R020100 0 074 R030100 0 074 R040100 4 074 S000100 0 074 T000100 6960 074 U010100 250 074 U020100 0 074 V010100 27.84 074 V020100 0.00 074 W000100 0.0000 074 X000100 0 074 Y000100 0 074 A000200 0 074 B000200 0 074 C000200 7 074 D000200 0 074 E000200 0 074 F000200 3375 074 G000200 0 074 H000200 0 074 I000200 0 074 J000200 18 074 K000200 0 074 L000200 0 074 M000200 0 074 N000200 3400 074 O000200 0 074 P000200 1 074 Q000200 0 074 R010200 0 074 R020200 0 074 R030200 0 074 R040200 24 074 S000200 0 074 T000200 3375 074 U010200 210 074 U020200 0 074 V010200 16.07 074 V020200 0.00 074 W000200 0.0000 074 X000200 0 074 Y000200 0 075 A000100 0 075 B000100 3183 075 A000200 0 075 B000200 2395 076 000100 0.00 076 000200 0.00 077 A000000 Y 077 B000000 Y PAGE 12 077 Q010000 N 077 Q020000 N 077 Q030000 N 078 000000 N 080 A00AA00 Great American Insurance Company 080 B00AA00 N/A 080 C00AA00 400 081 A00AA00 N 081 B00AA00 0 082 A00AA00 Y 082 B00AA00 5 083 A00AA00 N 083 B00AA00 0 084 A00AA00 N 084 B00AA00 0 085 A00AA00 Y 085 B00AA00 N 086 A010000 0 086 A020000 0 086 B010000 0 086 B020000 0 086 C010000 0 086 C020000 0 086 D010000 0 086 D020000 0 086 E010000 0 086 E020000 0 086 F010000 0 086 F020000 0 SIGNATURE BRUNO DEL AMA TITLE PRESIDENT & CEO EX-99.77B ACCT LTTR 2 icl.txt Report of Independent Registered Public Accounting Firm To the Shareholders and Board of Trustees of the Global X Funds In planning and performing our audit of the financial statements of InterBolsa FTSE Colombia 20 ETF and FTSE Nordic 30 ETF, each a series of the Global X Funds ( collectively the Funds), for the period February 5, 2009 (commencement of investment operations) through October 31, 2009, and for the period August 17, 2009 (commencement of investment operations) through October 31, 2009, respectively, in accordance with the standards of the Public Company Accounting Oversight Board (United States), we considered its internal control over financial reporting, including control activities for safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-SAR, but not for the purpose of expressing an opinion on the effectiveness of the Funds internal control over financial reporting. Accordingly, we express no such opinion. The management of the Funds is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgements by management are required to assess the expected benefits and related costs of controls. A companys internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles (GAAP). A companys internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAP, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a companys assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Funds annual or interim financial statements will not be prevented or detected on a timely basis. Our consideration of the Funds internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be significant deficiencies or material weaknesses under standards established by the Public Company Accounting Oversight Board (United States). However, we noted no deficiencies in the Funds internal control over financial reporting and its operation, including controls for safeguarding securities that we consider to be a material weakness as defined above as of October 31, 2009. This report is intended solely for the information and use of management and the Board of Trustees of Global X Funds, and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties. Abington, Pennsylvania December 22, 2009 -----END PRIVACY-ENHANCED MESSAGE-----